How to submit a 3rd personal income tax return through the taxpayer’s personal account

Investor's Dictionary

IIS

— individual investment account. A type of brokerage account for long-term investments with tax benefits. The main limitation is that money cannot be withdrawn from the account for three years. If you withdraw money during this period, the account will be closed, and there will be no tax deductions (and those previously received will have to be returned).

Tax deduction type A

— annual benefit on contributions. This is a deduction from the amount contributed to the IIS for the calendar year. This form of deduction has limitations: it is not carried over to other years, and the investor must pay personal income tax. The maximum amount that will be returned in one year is 52 thousand rubles.

Tax deduction type B

- This is a deduction on income. The investor is exempt from paying personal income tax on profits on an individual investment account. Can be obtained upon closing an IIS, but not earlier than three years after its opening.

EP

- electronic signature, formerly called EDS - electronic digital signature. This is a full-fledged replacement for a handwritten signature in electronic form, replacing it in electronic document management.

2-NDFL

— a certificate indicating the amount and source of income, information about taxes withheld.

3-NDFL

— tax return or reporting form. An individual fills out 3-NDFL in order to report to the state or receive a tax deduction. For example, about winning the lottery or renting out real estate.

What are the tax deductions for IIS?

IIS is a brokerage account with additional features and restrictions. Its main advantage is tax benefits: you can receive two types of deductions to choose from - A and B. To do this, you need to meet several basic conditions:

• top up your account for any amount, but up to a million rubles per year;
• do not withdraw money from IIS for three years;
• have only one IRA;
• do not change the type of deduction during the validity period of the IIS.

If you withdraw money from the account earlier, it will lose its IIS status and will be closed, and the deductions already received will have to be returned to the tax office.

Let's take a closer look at the types of deductions.

Type A is an annual benefit on contributions.

With this deduction, the tax office will return 13% of the amount that the investor contributed to the IIS for the year. This will be a return of the investor’s personal income tax, which he paid to the budget earlier, for example, through an employer from his income. Such a deduction cannot be more than 52 thousand per year - this is 13% of 400 thousand rubles.

For example, if you replenished your IIS with 500 thousand or a million, the tax office will still return only 52 thousand. Therefore, it is most profitable to replenish the IIS by 400 thousand per year - this way you can get the maximum deduction.

Type A deduction is suitable for those who pay personal income tax. For example, employees of companies or individual entrepreneurs, if they pay themselves a salary. Self-employed people, investors and retirees pay other types of taxes or no taxes at all, so they are not eligible for the Type A deduction on these incomes.

Another limitation: the state will not be able to return more money than the investor paid to the budget. Therefore, the amount of annual personal income tax must be at least equal to the deduction. Type A deductions cannot be transferred to other years.

The employer transferred personal income tax for the investor in the amount of 35 thousand rubles for 2021. And the investor contributed 400 thousand to the IIS and wants to receive a deduction of 52 thousand. The tax office will return only 35 thousand rubles, despite the fact that 13% of 400 thousand is 52 thousand rubles. You cannot transfer such a deduction to a later date and receive your balance in the future.

Type A deduction can be issued every year or once every few years.
For example, if an investor wants to wait three years and decide which type of deduction is more profitable for him to receive. Type B is an income deduction
. He assumes that after three years the investor will be exempt from income tax on IIS. This format is usually chosen by investors who do not pay personal income tax or if, as a result of their investment, the tax will be more than 52 thousand rubles. For example, if they have an active strategy and replenish their IIS by more than 400 thousand rubles per year.

The most popular tax deduction option is type A. It is beneficial for those who are officially employed and are just starting to invest, because with any financial result you can get some of the money back.

Type A deduction can be issued through the Federal Tax Service website. Moreover, if an investor has applied for such a deduction, it is no longer possible to change the decision and use deduction B. You cannot combine them: get part from one deduction, and part from another.

If you have the right to other types of tax benefits, then it is more profitable to first apply for a deduction under IIS. This will help you get maximum payouts.

An investor bought an apartment for 2 million rubles and can receive a deduction of 260 thousand rubles. In 2021, his employer paid 130 thousand personal income tax from his salary, so he can receive the full amount of the IIS deduction - 52 thousand rubles. If you first apply for a deduction for the purchase of housing, the investor will return 130 thousand rubles, and next year another 130 thousand. But there will be no money left from his taxes to deduct under IIS. If you first apply for a deduction under the IIS, then the investor will receive 52 thousand rubles and another 78 thousand will be left for payments for housing. The tax authorities will pay the remaining 182 thousand rubles in the following years.

How to offset overpayments for personal income tax

If a company has paid more tax to the budget than it withheld from employees, the overpayment cannot be offset against future personal income tax payments. This is explained by the fact that personal income tax must be paid at the expense of individuals, and not at the expense of tax agents (clauses 1, 14, article 78, clause 9, article 226 of the Tax Code of the Russian Federation, letters from the Federal Tax Service of Russia for the city of Moscow dated October 27, 2020 No. 19-19/ [email protected] , Federal Tax Service of the Russian Federation dated 02/06/2017 No. GD-4-8/ [email protected] ). This amount can be credited to the account (Article 78 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated 02/06/2017 No. GD-4-8 / [email protected] ).

• arrears on any other tax;
• future payments for other taxes;
• debts on penalties, as well as tax penalties.

An application for offset of the overpayment in KND form 1150057 must be submitted to the Federal Tax Service no later than three years from the date of payment of personal income tax.

When to apply for deduction

During the current year, you can apply for a deduction for the previous year. You can collect documents and upload them to the tax website at any time; there is no clear reference to dates. The main thing is to meet three years from the date of the first reporting year, because this is the official deadline for filing an income tax return.

For example, at the beginning of 2021 you can submit documents for deductions under the IIS for 2021, at the beginning of 2022 - for 2021, and so on. The deadline for filing a return for 2021 is December 31, 2023. If you decide to file a deduction for three years at once, you will need to file a separate return for each year.

What documents to prepare

To apply for a Type A deduction online, you will need to scan and upload to the Federal Tax Service website:

1. Notification of the opening of an IIS. It can be downloaded from your Gazprombank Investments personal account.
2. Certificate of income and tax amounts of an individual - 2-NDFL. A certificate must be provided for each year for which the deduction is issued. If the employer has reported to the tax office for the required period, the data is already in the tax service system. You will see them in your personal account. If not, you need to request a certificate from the accounting department at your place of work.
3. Confirmation of deposit of funds to the account. You need to confirm with the tax authorities that you contributed money to an IIS. Payment orders from the bank, where the transfer to the account is reflected, or confirmation of account replenishment from the broker are suitable for this.
4. Brokerage report. Provided in addition to payment orders for replenishing IIS from the bank. The report can be requested in your Gazprombank Investments personal account.

Application for deferment or installment payment of taxes

Every fall, taxpayers receive letters reminding them that it is time to pay their land, property and transportation taxes. However, if a person has become a victim of a natural disaster or for other reasons finds himself in a dire financial situation, the Federal Tax Service may defer or extend the payment of taxes.

A deferment or installment plan is granted for an amount not exceeding the value of the debtor’s property. Except for property that cannot be foreclosed on by law (for example, the only residence).

To take advantage of a deferment or installment plan, you need to write an application in the form recommended in Appendix No. 1 to the procedure for changing the deadline for paying taxes (Order of the Federal Tax Service of Russia dated September 28, 2010 No. MMV-7-8 / [email protected] ).

It indicates the form of changing the payment deadline and duration, the name of the tax, the amount, and the grounds for granting a deferment or installment plan.

Interest is charged for using the deferment.

How to register in your personal taxpayer account

To apply for a Type A deduction online, you need to go to the taxpayer’s personal account on the Federal Tax Service website. If you haven’t registered on the resource yet, you can register by choosing a convenient option:

1. Log in using your State Services portal account.
2. Get a login and password from the Federal Tax Service. To do this, you need to come to any branch in person with a passport of a citizen of the Russian Federation.

Make an electronic signature at any certified department of the Ministry of Communications.

You can log into your personal account in three ways: through your State Services account, with your tax office login and password, or using an electronic signature.

The easiest way is to use a State Services account. Now you can create and verify it online without going to government agencies.

If you select the login method through the Unified Identification and Login Account, the user will be redirected to the State Services page

After authorization, the main page of the taxpayer’s personal account will open. Here you need to create an electronic signature.

General requirements for applications to the tax office

1. Information must be accurate and reliable. Carefully check the entered data, especially numerical ones. Often it is not the names that are entered, but their codes. For example, to designate regions or types of tax transactions.
2. In the upper right corner of almost all applications it is necessary to indicate the details of your tax office. You can find out about them using the corresponding service on the website nalog.ru. Just enter your registration address and find out where your tax office is located, its operating hours, phone numbers, and so on.
3. The header of the application also always indicates information about the applicant: full name, passport details and, necessarily, TIN. If you do not know your taxpayer identification number, use the Find out TIN service.
4. When filling out documents by hand, use black ink and block letters.
5. On some applications, the signature must be certified. If you filled out the application at home, do not sign. This will need to be done in the presence of a tax inspector. When sending by mail, a notary visa will be required.

Let's look at the features of writing the most popular statements.

Registration of a non-qualified electronic signature

When filing a return, the taxpayer puts his signature on the documents. In the case of electronic registration of deductions using IIS, an electronic signature (ES) is required. This is an encrypted key that is stored on the user’s computer or other media - for example, on a flash drive. This electronic signature can only be used to send documents to the tax authorities.

To create an electronic signature you need:

1. Click on your name at the top of the page and go to your personal profile.

2. Scroll to the right in the top menu, select the “Receive electronic signature” item, and then select the option for storing an electronic signature.

The electronic signature can be stored on the tax server or on your device: for example, a computer or flash drive. Choose the option that seems most convenient and safe.

3. Fill out the form data and send a request.

4. The electronic signature will be officially registered in a few days. After this, you can proceed to filling out form 3-NDFL. The signature is valid for more than a year, so you won’t have to repeat this step next time.

Filling out form 3-NDFL

Having received the electronic signature, you can fill out form 3-NDFL. In your personal account there is a simplified version - “Application for tax deduction”. It can be used if you need to issue only one deduction for the previous year and do not need to report additional income. In fact, this is the same form of 3-NDFL only without additional features. Therefore, investors fill out a complete declaration. To do this, you need to open the main screen of the taxpayer’s account.

1. Go to the “Life Situations” section.

2. Select the item “Submit 3-NDFL declaration”. 3. Click “Fill out online” if there is no ready-made declaration.

4. Fill in the fields with data from the 2-NDFL certificate. There are hints next to the question marks that will help with correct formatting.

5. On the next screen you need to

6. On the page that appears, in the top field, you need to enter the amount contributed to the IIS for the last year. The bottom field must be left blank - the next screen will display the amount of the tax deduction refund.

7. The last stage is to attach documents, enter the password for the digital signature and send the declaration to the tax service.

Immediately after submitting the declaration, the service will offer to submit an application for a refund of the deduction and indicate the details to which the money will be received. This step does not have to be completed right away. You can wait for the notification about the consideration of the declaration and click the “Dispose of overpayment” button. The declaration will be checked within three months, and money will be transferred within another month.

The online format for filing a declaration and processing a deduction is convenient because you do not need to go to the tax office to complete it. The deduction can be issued on weekends or holidays and at any time of the day.

The longest stage is preparation: collecting documents, registering in your personal account and creating an electronic signature. Making a deduction next time will be faster and will take 5-10 minutes.

Advantages of a simplified tax refund scheme

There is no need to fill out a 3-NDFL declaration and contact the tax office. Now that it has been simplified to obtain a tax deduction, the Federal Tax Service uses the data at its disposal - information about official income and information from banks.

The time frame for a desk audit was reduced from 3 months to one, and the duration of crediting money was reduced from 30 to 15 days. In total, instead of waiting 4 months, you have the opportunity to receive funds in 1.5 months.

The design scheme has become simpler and more transparent, but whether it will work as effectively as stated is not yet clear.

There are many questions and shortcomings, and some of the wording of the law is ambiguous and introduces confusion into existing regulations.